# Ranney v. Commissioner > United States Board of Tax Appeals · July 19, 1929 · 16 B.T.A. 1399 URL: https://www.frixlaw.com/law-library/cases/4489431 ## Case - **Full name:** W. R. RANNEY, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** July 19, 1929 - **Citations:** 16 B.T.A. 1399; 1929 BTA LEXIS 2389 - **Precedential status:** Published - **Opinion:** Opinion of the court by Lansdon - **Judges:** Lansdon - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4489431 ## Opinion text *1400 OPINION. Lansdon : The issue raised by the petitioner herein has been considered by the Board in several proceedings heretofore heard, and the decisions therein have all been adverse to the theory contended for here. Harry E. Lutz, 2 B. T. A. 484; John G. Paxton, 7 B. T. A. 92; Warren E. Burns et al., 11 B. T. A. 524. Cf. Winthrop Ames, 1 B. T. A. 63. Upon authority of such decisions the determination of the Commissioner is approved. Decision will he entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489431. Public record. Not legal advice.